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2017 (10) TMI 886 - CESTAT CHENNAICENVAT credit - transfer of capital goods to another unit - denial of credit on the ground that the said power press has not been found to be physically present at the appellant’s premises but was installed at their Unit-II - case of appellant is that unit-I is also their own Unit doing exclusively job work for them and the goods manufactured at Unit-I are cleared by Unit-II on payment of duty - Held that: - the issue is no more res integra and stand settled by decision in the case of S.G. Zaveri Pharmapack Vs. CCE, Mumbai [2007 (3) TMI 156 - CESTAT, MUMBAI], where it was held that Cenvat credit in respect of capital goods cannot be denied to the manufacturing unit if the same is installed at the job working premises - As there is no dispute that Unit-I and unit-II belong to the same assessee, and the goods after having been manufactured by the job worker are shifted to Unit-II from where they stand cleared on payment of duty, credit cannot be denied. Extended period of limitation - Held that: - Having held that the issue involves legal interpretation and in the absence of any evidence reflecting upon the suppression or mis-statement on the part of the assessee that malafide intention, the extended period was not available to the Revenue. Appeal allowed - decided in favor of appellant.
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